Note:

If a trust agreement is not attached and/or there is a question whether the administrator of the employee plan is a qualified custodian bank elevate application/questions to P&A.

Any employee benefit plans rejected in their first year are eligible to apply for a U.S. Certification in their second year for the current and previous year. When processing these applications (in the second year), ensure all requirements identified in IRM 21.8.4.4.12.2, Employee Plans Applicants, are met to issue certificate.

In certifying employee plans, group insurance arrangements, and DFEs that must or have chosen to file a return, verify that the name and TIN of the entity that is requesting certification is included in the Form 5500 that was filed.

If

Then

1. Form 5500 application shows a valid TIN but doesn't identify the Plan number

Check TIN using CC INOLE(S) for a plan number and then check to see if it's a valid plan using CC lNOLE(P).

2. Unable to locate a record of a valid plan number

Request a signed and dated copy of the original Form 5500 identifying the plan using Letter 3431.